(a) The Tax Administrator is hereby authorized to adopt rules and regulations not inconsistent with this chapter for carrying out and enforcing the payment, collection and remittance of the tax imposed by this chapter. A copy of such rules and regulations shall be reported to Council and posted at the Village Hall for two weeks before they become effective, and copies shall be printed and made available to the public. The failure or refusal to comply with any such rule or regulation shall be deemed a violation of this chapter.
(b) Until such time as rules and regulations are promulgated pursuant to this section, the rules and regulations of the State Department of Taxation relating to excise taxes in effect, except as the same may conflict with this chapter, shall be deemed to be the rules and regulations hereunder.
(Ord. 1979-61. Passed 2-13-80.)